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VIQ SOLUTIONS INC

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Total Revenue 41.0M 45.8M 31.0M
Operating Revenue 41.0M 45.8M 31.0M
Cost Of Revenue 22.9M 23.9M 16.1M
Gross Profit 18.1M 21.9M 14.9M
Selling General And Administration 22.7M 27.3M 27.6M
General And Administrative Expense 22.7M 27.3M 27.6M
Research And Development 679,589 734,115 1.1M
Depreciation And Amortization In Income Statement 5.3M 6.1M 4.6M
Operating Expense 28.7M 34.1M 33.3M
Operating Income -10.6M -12.2M -18.4M
EBIT -11.7M -7.0M -16.4M
Interest Expense 2.8M 2.3M 2.3M
Interest Expense Non Operating 2.8M 2.3M 2.3M
Net Interest Income -2.8M -2.3M -2.3M
Other Income Expense -1.1M 5.2M 2.0M
Other Non Operating Income Expenses 26,248 1,291 12,003
Special Income Charges -1.1M -1.6M -639,867
Restructuring And Mergern Acquisition 393,481 836,518 639,867
Gain On Sale Of Security 14,609 6.8M 2.6M
Pretax Income -14.5M -9.3M -18.7M
Tax Provision -169,164 -609,621 943,727
Tax Effect Of Unusual Items -12,669 338,270 523,861
Net Income From Continuing And Discontinued Operation -14.3M -8.7M -19.7M
Net Income From Continuing Operation Net Minority Interest -14.3M -8.7M -19.7M
Net Income Including Noncontrolling Interests -14.3M -8.7M -19.7M
Net Income Common Stockholders -14.3M -8.7M -19.7M
Net Income -14.3M -8.7M -19.7M
EBITDA -6.3M -943,621 -11.8M
Normalized EBITDA -5.2M -6.1M -13.8M
Reconciled Depreciation 5.3M 6.1M 4.6M
Basic EPS -0.38 -0.28 -0.74
Diluted EPS -0.38 -0.28 -0.74
Basic Average Shares 37.3M 31.6M 26.4M
Diluted Average Shares 37.3M 31.6M 26.4M
Total Unusual Items -1.1M 5.2M 2.0M
Total Unusual Items Excluding Goodwill -1.1M 5.2M 2.0M
Tax Rate For Calcs 0.01 0.07 0.27
Normalized Income -13.3M -13.5M -21.1M
Amortization 4.6M 5.5M 4.4M
Amortization Of Intangibles Income Statement 4.6M 5.5M 4.4M
Depreciation Amortization Depletion Income Statement 5.3M 6.1M 4.6M
Depreciation Income Statement 795,104 579,249 257,099
Diluted NI Availto Com Stockholders -14.3M -8.7M -19.7M
Impairment Of Capital Assets 157,464 15,246 0.00
Net Income Continuous Operations -14.3M -8.7M -19.7M
Net Non Operating Interest Income Expense -2.8M -2.3M -2.3M
Other Gand A 21.7M 24.5M 19.1M
Other Special Charges 549,646 747,865 --
Reconciled Cost Of Revenue 22.9M 23.9M 16.1M
Salaries And Wages 955,571 2.8M 8.5M
Total Expenses 51.6M 58.0M 49.5M
Line Item FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 1.6M 1.7M 10.6M
Cash Cash Equivalents And Short Term Investments 1.6M 1.7M 10.6M
Cash Financial 1.6M 1.7M 10.6M
Accounts Receivable 4.3M 5.0M 4.4M
Receivables 4.4M 5.4M 5.6M
Inventory 29,146 37,807 49,557
Prepaid Assets 1.6M 2.1M 2.1M
Current Assets 7.7M 9.2M 18.3M
Gross PPE 5.3M 5.3M 4.3M
Accumulated Depreciation -3.7M -2.8M -2.7M
Net PPE 1.7M 2.5M 1.6M
Goodwill 12.1M 12.0M 12.4M
Goodwill And Other Intangible Assets 20.2M 22.8M 27.4M
Other Intangible Assets 8.1M 10.7M 14.9M
Other Non Current Assets 185,655 463,743 303,945
Total Non Current Assets 22.0M 26.4M 29.7M
Total Assets 29.7M 35.5M 48.0M
Current Debt 19,812 8.6M 1.1M
Current Debt And Capital Lease Obligation 503,174 9.1M 1.4M
Accounts Payable 6.3M 5.9M 5.7M
Payables 6.3M 6.0M 5.8M
Payables And Accrued Expenses 6.3M 6.0M 5.8M
Current Deferred Revenue 1.8M 1.7M 1.0M
Other Current Liabilities 188,042 290,712 1.9M
Current Liabilities 8.9M 17.2M 10.6M
Long Term Debt 13.2M 19,812 12.0M
Long Term Debt And Capital Lease Obligation 13.5M 738,387 12.9M
Long Term Capital Lease Obligation 220,750 718,575 900,868
Other Non Current Liabilities 1.2M 1.1M 1.2M
Total Non Current Liabilities Net Minority Interest 14.6M 2.7M 15.3M
Total Liabilities Net Minority Interest 23.5M 19.9M 25.9M
Common Stock 76.2M 74.7M 72.2M
Capital Stock 76.2M 74.7M 72.2M
Additional Paid In Capital 8.7M 5.9M 4.8M
Retained Earnings -78.1M -63.7M -55.0M
Gains Losses Not Affecting Retained Earnings -670,788 -1.2M 74,526
Other Equity Adjustments -670,788 -1.2M 74,526
Common Stock Equity 6.2M 15.6M 22.1M
Stockholders Equity 6.2M 15.6M 22.1M
Total Equity Gross Minority Interest 6.2M 15.6M 22.1M
Total Capitalization 19.4M 15.7M 34.1M
Net Tangible Assets -14.0M -7.1M -5.3M
Tangible Book Value -14.0M -7.1M -5.3M
Working Capital -1.2M -8.0M 7.7M
Invested Capital 19.4M 24.3M 35.2M
Total Debt 14.0M 9.9M 14.3M
Net Debt 11.6M 7.0M 2.5M
Share Issued 41.0M 34.6M 29.9M
Ordinary Shares Number 41.0M 34.6M 29.9M
Buildings And Improvements 2.0M 2.0M 2.1M
Capital Lease Obligations 704,112 1.2M 1.2M
Current Capital Lease Obligation 483,362 487,673 287,901
Current Deferred Liabilities 1.8M 1.7M 1.0M
Current Notes Payable 0.00 0.00 114,269
Gross Accounts Receivable 4.3M 5.0M 4.4M
Income Tax Payable 59,044 45,212 97,784
Machinery Furniture Equipment 3.3M 3.2M 2.1M
Non Current Deferred Assets 0.00 655,004 464,800
Non Current Deferred Liabilities 0.00 868,643 1.2M
Non Current Deferred Revenue -- -- 0.00
Non Current Deferred Taxes Assets 0.00 655,004 464,800
Non Current Deferred Taxes Liabilities 0.00 868,643 1.2M
Other Current Borrowings 19,812 8.6M 995,444
Other Properties 64,411 64,386 75,169
Other Receivables 670,872 634,226 1.5M
Pensionand Other Post Retirement Benefit Plans Current 25,246 31,487 551,201
Properties 0.00 0.00 0.00
Receivables Adjustments Allowances -697,800 -399,470 -316,202
Taxes Receivable 112,083 219,029 0.00
Total Tax Payable 59,044 45,212 97,784
Line Item FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -2.8M -2.3M -8.2M
Cash Flow From Continuing Operating Activities -2.8M -2.3M -8.2M
Depreciation And Amortization 5.3M 6.1M 4.6M
Depreciation Amortization Depletion 5.3M 6.1M 4.6M
Stock Based Compensation 955,571 2.8M 8.5M
Deferred Tax -169,164 -609,621 943,727
Deferred Income Tax -169,164 -609,621 943,727
Change In Working Capital 1.9M 1.4M -2.0M
Changes In Account Receivables 951,526 72,230 --
Change In Receivables 1.1M -32,440 1.2M
Change In Inventory 8,661 11,750 -176.00
Change In Payables And Accrued Expense 106,736 669,427 -1.2M
Change In Payable 106,736 669,427 -1.2M
Change In Other Working Capital 63,588 742,228 -381,596
Other Non Cash Items 2.8M 2.4M 2.0M
Capital Expenditure -2.0M -3.0M -2.4M
Purchase Of PPE -25,792 -1.2M -79,204
Net PPE Purchase And Sale -25,792 -1.2M -79,204
Purchase Of Business 0.00 -298,927 -9.1M
Investing Cash Flow -2.2M -4.1M -14.4M
Cash Flow From Continuing Investing Activities -2.2M -4.1M -14.4M
Issuance Of Debt 13.9M 0.00 0.00
Repayment Of Debt -9.1M -5.0M -1.2M
Net Issuance Payments Of Debt 4.8M -5.0M -1.2M
Issuance Of Capital Stock 1.7M 4.1M 16.7M
Net Common Stock Issuance 1.7M 4.1M 16.7M
Financing Cash Flow 5.0M -2.4M 16.5M
Cash Flow From Continuing Financing Activities 5.0M -2.4M 16.5M
Effect Of Exchange Rate Changes 10,079 -112,206 -95,012
Changes In Cash -45,872 -8.8M -6.2M
Beginning Cash Position 1.7M 10.6M 16.8M
End Cash Position 1.6M 1.7M 10.6M
Free Cash Flow -4.8M -5.4M -10.7M
Interest Paid Supplemental Data 1.6M 1.2M 1.3M
Amortization Cash Flow 4.6M 5.5M 4.4M
Amortization Of Intangibles 4.6M 5.5M 4.4M
Asset Impairment Charge 157,464 15,246 0.00
Cash Dividends Paid 0.00 0.00 0.00
Change In Account Payable 106,736 669,427 -1.2M
Change In Prepaid Assets 636,160 4,132 -1.6M
Common Stock Issuance 1.7M 4.1M 16.7M
Depreciation 795,104 579,249 257,099
Gain Loss On Investment Securities -581,139 -6.3M -2.6M
Interest Paid Cff -1.6M -1.2M -1.3M
Long Term Debt Issuance 13.9M 0.00 0.00
Long Term Debt Payments -9.1M -5.0M -1.2M
Net Business Purchase And Sale 0.00 -298,927 -9.1M
Net Foreign Currency Exchange Gain Loss 594,523 -91,878 161,380
Net Income From Continuing Operations -14.3M -8.7M -19.7M
Net Intangibles Purchase And Sale -2.0M -1.8M -2.4M
Net Long Term Debt Issuance 4.8M -5.0M -1.2M
Net Other Financing Charges -- -239,880 1,673
Net Other Investing Changes -241,135 -773,666 -2.9M
Operating Gains Losses 563,030 -5.7M -2.5M
Proceeds From Stock Option Exercised -- 0.00 2.3M
Purchase Of Intangibles -2.0M -1.8M -2.4M
Taxes Refund Paid -- 0.00 -113,853
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